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TMI Blog1999 (9) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, Lucknow, whereby it allowed the dealer s appeal No. 28 of 1990 against the Commissioner s decision under section 35 of the U.P. Sales Tax Act, 1948. 2.. I have heard Sri Rajiv Sharma, learned counsel for the revisionist and Sri Bharatji Agrawal, learned Senior Advocate for the respondent. 3.. The respondent has a factory at Bareilly where it manufactures camphor as its main product and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perfumes. The dealer appealed to the Tribunal and the Tribunal has, by the impugned order, held that the oils in question were covered in entry No. 31 and were not excluded by any other entry and, therefore, they were taxable as oils. 5.. The learned Standing Counsel contended that the aforesaid oils were not edible oils nor they can be used for application to body, etc., and they were being u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies are oils and, therefore, unless the oils in question are covered under any other entry, they should necessarily fall in entry No. 31. The Commissioner has held that they are scents and perfumes simply because some of the oils in question are used in the manufacture of paints and some are used for adding smell and fragrance to soaps, paints, etc. In other words, the Commissioner has not held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayawada [1999] 113 STC 161; 1998 (2) UPTC 906, the honourable Supreme Court held that agarbattis were not taxable as scents and perfumes. Therefore, the oils in question which are not shown to be used as scents or perfumes by direct application to the body cannot be treated as scents or perfumes and the Commissioner s order on this point was untenable. I find that the Tribunal has rightly held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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